# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 04 — Business Organizations

### Chapter 05 — Revival or Reinstatement of Entity Charters or Authority to Do Business

#### Regulation .01 Entity.

*COMAR 18.04.05.01*

In this chapter, “entity” means corporation, limited liability company, limited liability partnership, limited partnership, limited liability limited partnership, statutory trust, or professional corporation.